iSpecimen Revenue Plunges 96%, Going Concern Doubts Intensify
Ticker: ISPC · Form: 10-Q · Filed: Nov 17, 2025 · CIK: 1558569
Sentiment: bearish
Topics: Biotech, Marketplace Platform, Going Concern, Revenue Decline, Net Loss, Equity Financing, Cost Cutting
Related Tickers: ISPC
TL;DR
**ISPC is bleeding cash and its revenue is in freefall; avoid this stock unless you're a high-risk speculator.**
AI Summary
iSpecimen Inc. (ISPC) reported a significant decline in revenue for the three months ended September 30, 2025, plummeting to $106,592 from $2,661,936 in the prior year, a 96% decrease. The net loss for the quarter widened to $2,780,648, compared to a net loss of $1,439,853 in the same period of 2024. For the nine months ended September 30, 2025, revenue decreased to $1,877,237 from $7,815,608, a 76% drop, while the net loss improved slightly to $5,486,287 from $6,450,994. The company implemented aggressive cost-cutting measures, including a 76% reduction in monthly compensation costs and a 69% reduction in technology costs during the nine months ended September 30, 2025, compared to the same period in 2024. Despite these efforts, iSpecimen faces substantial doubt about its ability to continue as a going concern, evidenced by a negative working capital of $2,096,503 and an accumulated deficit of $77,348,904 as of September 30, 2025. The company raised capital through equity financing, including an Underwritten financing of $3,999,574 and a PIPE financing of $1,749,998 during the nine months ended September 30, 2025.
Why It Matters
iSpecimen's drastic revenue decline and persistent losses signal deep operational challenges, raising significant red flags for investors. The company's reliance on equity financing to sustain operations, coupled with a negative working capital of over $2 million, indicates a precarious financial position. This performance could impact employee morale and job security, while customers might face uncertainty regarding service continuity. In the competitive biospecimen marketplace, ISPC's struggles could allow rivals to gain market share, potentially leading to further erosion of its platform's value.
Risk Assessment
Risk Level: high — The company explicitly states "These conditions raise substantial doubt regarding the Company's ability to continue as a going concern for a period of one year from the date these unaudited condensed financial statements are issued." This is supported by a negative working capital of $2,096,503 and an accumulated deficit of $77,348,904 as of September 30, 2025.
Analyst Insight
Investors should exercise extreme caution and consider divesting any holdings in ISPC due to the severe revenue decline, widening losses, and explicit going concern warning. The company's future is highly uncertain, and further capital raises or a significant turnaround in sales are critical for survival.
Financial Highlights
- debt To Equity
- 1.93
- revenue
- $1,877,237
- operating Margin
- -337.2%
- total Assets
- $8,997,557
- total Debt
- $5,924,846
- net Income
- $-5,486,287
- eps
- $-1.54
- gross Margin
- -92.2%
- cash Position
- $2,782,758
- revenue Growth
- -76%
Revenue Breakdown
| Segment | Revenue | Growth |
|---|---|---|
| Total Revenue | $106,592 | -96% |
| Total Revenue | $1,877,237 | -76% |
Key Numbers
- $106,592 — Q3 2025 Revenue (96% decrease from Q3 2024 revenue of $2,661,936)
- $2,780,648 — Q3 2025 Net Loss (Widened from $1,439,853 in Q3 2024)
- $1,877,237 — Nine Months 2025 Revenue (76% decrease from $7,815,608 in nine months 2024)
- $5,486,287 — Nine Months 2025 Net Loss (Slight improvement from $6,450,994 in nine months 2024)
- $2,096,503 — Negative Working Capital (As of September 30, 2025, indicating liquidity issues)
- $77,348,904 — Accumulated Deficit (As of September 30, 2025, highlighting historical losses)
- 76% — Reduction in Monthly Compensation Costs (For nine months ended September 30, 2025 vs. 2024)
- 69% — Reduction in Technology Costs (For nine months ended September 30, 2025 vs. 2024)
- $3,999,574 — Underwritten Financing Proceeds (Raised during nine months ended September 30, 2025)
- $1,749,998 — PIPE Financing Proceeds (Raised during nine months ended September 30, 2025)
Key Players & Entities
- iSpecimen Inc. (company) — registrant
- Nasdaq (regulator) — stock exchange
- SEC (regulator) — Securities and Exchange Commission
- $106,592 (dollar_amount) — revenue for Q3 2025
- $2,661,936 (dollar_amount) — revenue for Q3 2024
- $2,780,648 (dollar_amount) — net loss for Q3 2025
- $1,439,853 (dollar_amount) — net loss for Q3 2024
- $2,096,503 (dollar_amount) — negative working capital as of September 30, 2025
- $77,348,904 (dollar_amount) — accumulated deficit as of September 30, 2025
- $3,999,574 (dollar_amount) — proceeds from Underwritten financing
FAQ
What were iSpecimen Inc.'s revenues for the three and nine months ended September 30, 2025?
For the three months ended September 30, 2025, iSpecimen Inc.'s revenue was $106,592, a significant decrease from $2,661,936 in the prior year. For the nine months ended September 30, 2025, revenue was $1,877,237, down from $7,815,608 in the same period of 2024.
What was iSpecimen Inc.'s net loss for the three and nine months ended September 30, 2025?
iSpecimen Inc. reported a net loss of $2,780,648 for the three months ended September 30, 2025, compared to a net loss of $1,439,853 in the prior year. For the nine months ended September 30, 2025, the net loss was $5,486,287, an improvement from $6,450,994 in the same period of 2024.
Does iSpecimen Inc. have a going concern warning in its 10-Q filing?
Yes, iSpecimen Inc. explicitly states that "These conditions raise substantial doubt regarding the Company's ability to continue as a going concern for a period of one year from the date these unaudited condensed financial statements are issued." This is due to recurring losses, negative working capital of $2,096,503, and an accumulated deficit of $77,348,904 as of September 30, 2025.
How has iSpecimen Inc. addressed its operating expenses?
iSpecimen Inc. has implemented significant cost-cutting measures. During the nine months ended September 30, 2025, monthly compensation costs were reduced by approximately 76%, and technology costs were reduced by approximately 69% compared to the nine months ended September 30, 2024.
What was iSpecimen Inc.'s cash and cash equivalents balance as of September 30, 2025?
As of September 30, 2025, iSpecimen Inc. had cash and cash equivalents of $2,782,758. This is an increase from $1,878,408 at December 31, 2024, primarily due to recent equity financings.
What financing activities did iSpecimen Inc. undertake during the nine months ended September 30, 2025?
During the nine months ended September 30, 2025, iSpecimen Inc. raised capital through an Underwritten financing, generating proceeds of $3,999,574, and a PIPE financing, generating proceeds of $1,749,998. These financings provided net cash of $5,228,489 from financing activities.
What is iSpecimen Inc.'s accumulated deficit as of September 30, 2025?
As of September 30, 2025, iSpecimen Inc.'s accumulated deficit stood at $77,348,904. This reflects the company's history of significant losses since its inception.
How many shares of common stock were outstanding for iSpecimen Inc. as of November 14, 2025?
As of November 14, 2025, there were 9,771,028 shares of iSpecimen Inc. common stock, par value $0.0001 per share, issued and outstanding.
What was the impact of the reverse stock split on iSpecimen Inc.'s shares?
On September 13, 2024, iSpecimen Inc. effected a 1-for-20 reverse stock split. This action was taken to regain compliance with Nasdaq's minimum bid price requirement of $1.00 per share, which the company achieved by October 1, 2024.
What is iSpecimen Inc.'s primary business?
iSpecimen Inc. operates a proprietary online marketplace platform that connects medical researchers needing access to subjects, samples, and data with hospitals, laboratories, and other organizations that have access to them. The platform aims to transform the biospecimen procurement process for medical discovery.
Risk Factors
- Going Concern Uncertainty [high — financial]: The company has a negative working capital of $2,096,503 and an accumulated deficit of $77,348,904 as of September 30, 2025. This raises substantial doubt about its ability to continue as a going concern.
- Deteriorating Revenue and Widening Net Loss [high — financial]: Revenue for Q3 2025 plummeted by 96% to $106,592, and the net loss widened to $2,780,648. For the nine months, revenue dropped 76% to $1,877,237, though the net loss saw a slight improvement to $5,486,287.
- Cost Reduction Measures [medium — operational]: The company implemented aggressive cost-cutting, including a 76% reduction in monthly compensation costs and a 69% reduction in technology costs for the nine months ended September 30, 2025, compared to the prior year. These measures were necessary due to the severe revenue decline.
- Liquidity and Capital Needs [high — financial]: The company raised $3,999,574 through an underwritten financing and $1,749,998 through a PIPE financing during the nine months ended September 30, 2025, indicating a need for capital to sustain operations.
- Declining Accounts Receivable [medium — financial]: Accounts receivable decreased from $1,444,636 at December 31, 2024, to $120,931 at September 30, 2025, which, while potentially a sign of reduced sales activity, also impacts cash flow generation.
Industry Context
iSpecimen operates in the life sciences sector, facilitating access to biospecimens for research. The industry is characterized by a need for reliable sourcing, quality control, and regulatory compliance. Companies in this space often face challenges related to supply chain management, data privacy, and the long sales cycles associated with research institutions and pharmaceutical companies.
Regulatory Implications
As a company handling biological samples, iSpecimen is subject to various regulations concerning data privacy (e.g., HIPAA in the US) and ethical sourcing of materials. Non-compliance can lead to significant fines, reputational damage, and operational disruptions. The current financial distress may also impact the company's ability to invest in and maintain robust compliance programs.
What Investors Should Do
- Monitor cash burn and runway closely.
- Scrutinize the sustainability of cost-cutting measures.
- Evaluate the strategy for revenue recovery.
- Assess the impact of financing activities.
Key Dates
- 2025-09-30: End of Q3 2025 — Reported significant revenue decline and widening net loss, highlighting going concern issues.
- 2025-09-30: Nine Months Ended — Revenue down 76%, net loss improved slightly, but substantial cost reductions were implemented.
- 2025-09-30: Balance Sheet Date — Revealed negative working capital of $2,096,503 and accumulated deficit of $77,348,904.
- 2025-09-30: Financing Activities — Raised $3,999,574 (Underwritten) and $1,749,998 (PIPE), indicating capital needs.
- 2024-09-13: Reverse Stock Split — A 1-for-20 reverse stock split was retroactively applied, affecting per-share calculations.
Glossary
- Accumulated Deficit
- The total cumulative net losses of a company since its inception that have not been offset by net income. (Indicates the company's long history of unprofitability, contributing to going concern doubts.)
- Working Capital
- The difference between a company's current assets and current liabilities. Positive working capital indicates a company's ability to meet its short-term obligations. (Negative working capital of $2,096,503 highlights immediate liquidity challenges.)
- PIPE Financing
- Private Investment in Public Equity. A way for public companies to raise capital by selling their securities to private investors at a discount. (The company raised $1,749,998 through PIPE financing, showing reliance on private capital infusions.)
- Underwritten Financing
- A type of public offering where an underwriter (typically an investment bank) buys the securities from the issuer and resells them to the public. (The company raised $3,999,574 through this method, indicating a need for significant capital.)
- Going Concern
- An accounting assumption that a business will continue to operate for the foreseeable future. (The company faces substantial doubt about its ability to continue as a going concern due to its financial condition.)
- Cost of Revenue
- The direct costs attributable to the production or purchase of the goods or services sold by a company. (Cost of revenue was $204,593 in Q3 2025, significantly higher than revenue, indicating a gross loss.)
Year-Over-Year Comparison
Compared to the prior year, iSpecimen Inc. has experienced a dramatic decline in financial performance. Revenue for the nine months ended September 30, 2025, fell by 76% to $1,877,237 from $7,815,608 in the same period of 2024. While the net loss for the nine months improved slightly to $5,486,287 from $6,450,994, this was achieved through aggressive cost-cutting measures, including significant reductions in compensation and technology expenses. The company's balance sheet reflects a worsening liquidity position, with negative working capital and a substantial accumulated deficit, leading to substantial doubt about its going concern status.
Filing Stats: 4,556 words · 18 min read · ~15 pages · Grade level 18.8 · Accepted 2025-11-17 16:30:48
Key Financial Figures
- $0.0001 — ich Registered Common Stock, par value $0.0001 per share ISPC The Nasdaq Stock Market
Filing Documents
- ea0265830-10q_ispecimen.htm (10-Q) — 860KB
- ea026583001ex31-1_ispecimen.htm (EX-31.1) — 9KB
- ea026583001ex31-2_ispecimen.htm (EX-31.2) — 9KB
- ea026583001ex32-1_ispecimen.htm (EX-32.1) — 4KB
- ea026583001ex32-2_ispecimen.htm (EX-32.2) — 4KB
- 0001213900-25-111547.txt ( ) — 5663KB
- ispc-20250930.xsd (EX-101.SCH) — 51KB
- ispc-20250930_cal.xml (EX-101.CAL) — 74KB
- ispc-20250930_def.xml (EX-101.DEF) — 255KB
- ispc-20250930_lab.xml (EX-101.LAB) — 517KB
- ispc-20250930_pre.xml (EX-101.PRE) — 274KB
- ea0265830-10q_ispecimen_htm.xml (XML) — 619KB
- FINANCIAL INFORMATION
PART I - FINANCIAL INFORMATION 1 ITEM 1.
Financial Statements
Financial Statements 1 Condensed Balance Sheets as of September 30, 2025 (Unaudited) and December 31, 2024 1 Unaudited Condensed Statements of Operations and Comprehensive Loss for the Three and Nine Months Ended September 30, 2025 and 2024 2 Unaudited Condensed Statements of Changes in Stockholders' Equity for the Nine Months Ended September 30, 2025 and 2024 3 Unaudited Condensed Statements of Cash Flows for the Nine Months Ended September 30, 2025 and 2024 5 Notes to Unaudited Condensed Financial Statements 6 ITEM 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
Management's Discussion and Analysis of Financial Condition and Results of Operations 24 ITEM 3.
Quantitative and Qualitative Disclosures About Market Risk
Quantitative and Qualitative Disclosures About Market Risk 36 ITEM 4.
Controls and Procedures
Controls and Procedures 36
– OTHER INFORMATION
PART II – OTHER INFORMATION 38 ITEM 1.
Legal Proceedings
Legal Proceedings 38 ITEM 1A.
Risk Factors
Risk Factors 38 ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 38 ITEM 3. Defaults Upon Senior Securities 38 ITEM 4. Mine Safety Disclosures 38 ITEM 5. Other Information 38 ITEM 6. Exhibits 39
– FINANCIAL INFORMATION
PART I – FINANCIAL INFORMATION
Financial Statements
Item 1. Financial Statements iSpecimen Inc. Condensed Balance Sheets September 30, 2025 December 31, 2024 (Unaudited) ASSETS Current assets: Cash and cash equivalents $ 2,782,758 $ 1,878,408 Accounts receivable and other receivables, net of allowance for doubtful accounts of $ 634,491 and $ 620,433 at September 30, 2025 and December 31, 2024, respectively 120,931 1,444,636 Prepaid expenses and other current assets 698,122 264,892 Total current assets 3,601,811 3,587,936 Property and equipment, net 42,666 93,563 Internally developed software, net 4,483,800 4,611,954 Other intangible assets, net 573,034 716,700 Operating lease right-of-use asset 284,146 327,977 Security deposits 12,100 12,100 Total assets $ 8,997,557 $ 9,350,230 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 4,771,026 $ 4,197,561 Accrued expenses 716,878 1,168,786 Operating lease current obligation 54,904 43,369 Deferred revenue 155,506 360,708 Total current liabilities 5,698,314 5,770,424 Operating lease long-term obligation 226,532 268,798 Total liabilities 5,924,846 6,039,222 Commitments and contingencies (See Note 9) Stockholders' equity Common stock, $ 0.0001 par value, 200,000,000 shares authorized, 9,772,578 issued and 9,771,028 outstanding at September 30, 2025 and 1,698,454 issued and 1,696,904 outstanding at December 31, 2024 977 170 Additional paid-in capital 80,420,810 75,173,627 Treasury stock, 1,550 shares at September 30, 2025 and December 31, 2024, at cost ( 172 ) ( 172 ) Accumulated other comprehensive income — — Accumulated deficit ( 77,348,904 ) ( 71,862,617 ) Total stockholders' equity 3,072,711 3,311,008 Total liabilities and stockholders' equity $ 8,997,557 $ 9,350,230 See accompanying notes to these unaudited condensed
financial statements
financial statements. Reflects retroactive effect of a 1-for-20 reverse stock split on September 13, 2024. 1 iSpecimen Inc. Condensed Statements of Operations and Comprehensive Loss (Unaudited) Three Months Ended September 30, Nine Months Ended September 30, 2025 2024 2025 2024 Revenue $ 106,592 $ 2,661,936 $ 1,877,237 $ 7,815,608 Operating expenses: Cost of revenue 204,593 1,554,159 1,306,049 3,978,557 Technology 551,104 754,730 1,632,782 2,578,624 Sales and marketing 1,140,902 631,625 1,746,424 2,380,515 Supply development 22,373 84,972 215,144 420,322 Fulfillment 153,781 449,142 695,772 1,293,185 General and administrative 864,061 892,712 2,571,103 4,051,994 Total operating expenses 2,936,814 4,367,340 8,167,274 14,703,197 Loss from operations ( 2,830,222 ) ( 1,705,404 ) ( 6,290,037 ) ( 6,887,589 ) Other income, net Interest expense ( 2 ) ( 7,364 ) ( 1,948 ) ( 16,303 ) Interest income 291 1,235 3,477 40,896 Interest and penalties on sales tax liability 2,069 — ( 6,851 ) — Other income, net 47,216 271,680 809,072 412,002 Total other income, net 49,574 265,551 803,750 436,595 Net loss $ ( 2,780,648 ) $ ( 1,439,853 ) $ ( 5,486,287 ) $ ( 6,450,994 ) Other comprehensive loss: Net loss $ ( 2,780,648 ) $ ( 1,439,853 ) $ ( 5,486,287 ) $ ( 6,450,994 ) Unrealized loss on available-for-sale securities — — — ( 840 ) Total other comprehensive loss — — — ( 840 ) Comprehensive loss $ ( 2,780,648 ) $ ( 1,439,853 ) $ ( 5,486,287 ) $ ( 6,451,834 ) Net loss per share - basic and diluted $ ( 0.48 ) $ ( 2.10 ) $ ( 1.54 ) $ ( 11.30 ) Weighted average shares of common stock outstanding - basic and diluted 5,839,580 687,147 3,566,072 570,693 See accompanying notes to these unaudited condensed
financial statements
financial statements. Reflects retroactive effect of a 1-for-20 reverse stock split on September 13, 2024. 2 iSpecimen Inc. Condensed Statements of Changes in Stockholders' Equity (Unaudited) Nine Months Ended September 30, 2025 Common Stock Treasury Stock Additional Paid-In Accumulated Total Stockholders' Shares Amount Shares Amount Capital Deficit Equity Balance at December 31, 2024 1,696,904 $ 170 1,550 $ ( 172 ) $ 75,173,627 $ ( 71,862,617 ) $ 3,311,008 Stock-based compensation expense — — — — 1,158 — 1,158 Vesting of restricted stock 152 — — — 14,743 — 14,743 Issuance of common stock through exercise of prefunded warrants 799,631 80 — — ( 80 ) — — Net loss — — — — — ( 1,658,396 ) ( 1,658,396 ) Balance at March 31, 2025 2,496,687 $ 250 1,550 $ ( 172 ) $ 75,189,448 $ ( 73,521,013 ) $ 1,668,513 Stock-based compensation expense recovery — — — — ( 66 ) — ( 66 ) Vesting of restricted stock 186 — — — 1,869 — 1,869 Offering costs in connection with the on-going Public Offering — — — — ( 1,100 ) — ( 1,100 ) Net loss — — — — — ( 1,047,243 ) ( 1,047,243 ) Balance at June 30, 2025 2,496,873 $ 250 1,550 $ ( 172 ) $ 75,190,151 $ ( 74,568,256 ) $ 621,973 Stock-based compensation expense — — — — 94 — 94 Vesting of restricted stock 44 — — — 1,703 — 1,703 Issuance of common stock in connection with Underwritten financing 1,482,644 148 — — 1,037,702 — 1,037,850 Issuance of common stock in connection with PIPE financing 267,379 27 — — 299,972 — 299,999 Issuance of common stock through exercise of prefunded warrants 5,524,088 552 — — 4,411,171 — 4,411,723 Offering costs in connection with the on-going Public Offering — — — — ( 519,983 ) — ( 519,983 ) Net loss — — — — — ( 2,780,648 ) ( 2,780,648 ) Balance at September 30, 2025 9,771,028 $ 977 1,550 $ ( 172 ) $ 80,420,810 $ ( 77,348,904 ) $ 3,0
financial statements
financial statements. Reflects retroactive effect of a 1-for-20 reverse stock split on September 13, 2024. 3 iSpecimen Inc. Condensed Statements of Changes in Stockholders' Equity (Unaudited) Nine Months Ended September 30, 2024 Common Stock Treasury Stock Additional Paid-In Accumulated Other Comprehensive Accumulated Total Stockholders' Shares Amount Shares Amount Capital Income Deficit Equity Balance at December 31, 2023 454,169 $ 45 1,550 $ ( 172 ) $ 69,105,176 $ 840 $ ( 59,364,812 ) $ 9,741,077 Stock-based compensation expense — — — — 45,871 — — 45,871 Vesting of restricted stock 438 — — — 48,054 — — 48,054 Repurchase of common stock purchase warrants exercisable under PIPE Warrants — — — — ( 52,500 ) — — ( 52,500 ) Issuance of common stock in connection with At the Market Offering Agreement 18,899 2 — — 138,485 — — 138,487 Offering costs in connection with At the Market Offering Agreement — — — — ( 204,845 ) — — ( 204,845 ) Unrealized loss on available-for-sale securities — — — — — ( 799 ) — ( 799 ) Net loss — — — — — — ( 2,902,117 ) ( 2,902,117 ) Balance at March 31, 2024 473,506 $ 47 1,550 $ ( 172 ) $ 69,080,241 $ 41 $ ( 62,266,929 ) $ 6,813,228 Stock-based compensation expense — — — — 34,834 — — 34,834 Vesting of restricted stock 1,178 — — — 44,803 — — 44,803 Issuance of common stock in connection with At The Market Offering Agreement 180,105 18 — — 1,355,909 — — 1,355,927 Offering costs in connection with At the Market Offering Agreement — — — — ( 50,443 ) — — ( 50,443 ) Unrealized loss on available-for-sale securities — — — — — ( 41 ) — ( 41 ) Net loss — — — — — — ( 2,109,024 ) ( 2,109,024 ) Balance at June 30, 2024 654,789 $ 65 1,550 $ ( 172 ) $ 70,465,344 $ — $ ( 64,375,953 ) $ 6,089,284 Stock based compensation expense — — — — 20,302 — — 20,302 Vesting of rest
financial statements
financial statements Reflects retroactive effect of a 1-for-20 reverse stock split on September 13, 2024. 4 iSpecimen Inc. Condensed Statements of Cash Flows (Unaudited) Nine Months Ended September 30, 2025 2024 CASH FLOWS FROM OPERATING ACTIVITIES: Net loss $ ( 5,486,287 ) $ ( 6,450,994 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 19,501 238,703 Amortization of internally developed software 1,128,154 1,553,939 Amortization of other intangible assets 143,666 143,666 Depreciation of property and equipment 51,351 48,607 Bad debt expense 14,057 205,764 Amortization of discount and debt issuance costs on senior note payable — 4,445 Non-cash interest income related to accretion of discount on available-for-sale securities — ( 28,976 ) Loss from sales of available-for-sale securities — 680 Loss on disposal of property and equipment — 58 Change in operating assets and liabilities: Accounts receivable – unbilled — 558,519 Accounts receivable 1,309,648 ( 451,759 ) Prepaid expenses and other current assets ( 433,230 ) 14,500 Operating lease right-of-use asset 43,831 112,876 Security deposit — ( 12,100 ) Accounts payable 573,465 129,894 Accrued expenses ( 451,908 ) ( 518,234 ) Operating lease liability ( 30,731 ) ( 108,420 ) Deferred revenue ( 205,202 ) ( 132,200 ) Net cash used in operating activities ( 3,323,685 ) ( 4,691,032 ) CASH FLOWS FROM INVESTING ACTIVITIES: Capitalization of internally developed software ( 1,000,000 ) ( 588,093 ) Purchase of property and equipment ( 454 ) ( 23,681 ) Purchase of leasehold improvements included in operating lease right-of-use asset — ( 25,000 ) Purchase of available-for-sale securities — ( 460,932 ) Proceeds from sales and maturities of available-for-sale securities — 3,150,320 Net cash provided by (used in) investing activities ( 1,000,454 ) 2,052
financial statements
financial statements. 5 iSpecimen Inc. Notes to Unaudited Condensed Financial 1. NATURE OF BUSINESS AND BASIS OF PRESENTATION
Business
Business iSpecimen Inc. ("iSpecimen" or the "Company") was incorporated in 2009 under the laws of the state of Delaware. The Company has developed and launched a proprietary online marketplace platform that connects medical researchers who need access to subjects, samples, and data, with hospitals, laboratories, and other organizations who have access to them. iSpecimen is a technology-driven company founded to address a critical challenge: how to connect life science researchers who need human biofluids, tissues, and living cells ("biospecimens") for their research, with biospecimens available (but not easily accessible) in healthcare provider organizations worldwide. The iSpecimen Marketplace platform was designed to solve this problem and transform the biospecimen procurement process to accelerate medical discovery. The Company is headquartered in Woburn, Massachusetts and its principal market is North America. The Company operates as one operating and reporting segment. Basis of Presentation The accompanying unaudited condensed financial as determined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") for interim financial information, and, pursuant to the rules and regulations of Article 10 of Regulation S-X of the Securities Act of 1933, as amended (the "Securities Act"), published by the Securities and Exchange Commission ("SEC") for interim financial statements. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results of operations for the periods presented. They may not include all of the information and footnotes r